School Tax Levy Referendum
What is a School Tax Levy Referendum?
Indiana Code 20-46-1-8 allows the governing body of a school corporation to adopt a resolution to place a public question on a ballot if the governing body determines that the school corporation (1) cannot carry out its public educational duty unless it imposes a referendum tax levy or (2) that a referendum tax levy should be imposed to replace property tax revenue that the school corporation will not receive because of the application of circuit breaker credits.
A school corporation seeking an operating levy referendum must certify a copy of its resolution, including the language of the proposed question, to the Department of Local Government Finance (“Department”). The Department will review the proposed language and either approve or reject the language based on its compliance with IC 20-46-1-10 and send the determination to the school corporation not more than ten days after the resolution is submitted to the Department.
If the Department approves the proposed language, the governing body of the school corporation must certify a copy of its resolution, including the language of the proposed question and the Department’s approval, to (1) the county fiscal body (for informational purposes only) and (2) the circuit court clerk of each county in which the school corporation is located.
Click HERE for information on past school tax levy referenda.